Ateneo - UPO

The course is characterised by the following topics: the business system, organizational functions and structures, monitoring the performance of corporate activities, defining performance and sustainable governance, and the stakeholders.

Valerio Pelucco, “Business Economics and Management”, McGraw-Hill Education, 2024. Guido Paolucci, “Business Economics and Principles of Accouting”, McGraw-Hill Education, 2023, II edition.The slides and scientific articles shared during the lectures will be considered integral material.

The course is designed to provide a basic understanding of financial accounting and business management of companies which produce goods and services. The course is devoted to accounting and financial statements presentation and to companies business and management rules. The course is also focused on the understanding of the environmental influences using also some specific business cases in order to join the students to the” business reality”. In detail, the objectives can be identified as follows: 1.Knowledge and understanding. The course aims to provide students with the foundamental terminology and Methodologies related to the business administration, useful for representing and understanding the functioning of companies. 2.Applying knowledge and understanding. The acquired knowledge about business administration will make able the students to develop technical, accounting, managerial and organizational skills which are useful for the study of specific disciplines. In particular, the student will acquire technical language related to business disciplines. It will be given to him/her the opportunity to acquire the concepts and the basic language of economic analysis of business processes in order to capture the representative elements of the companies and the determinants of their equilibriums. 3.Making judgements. The course will enable students to develop autonomy of judgment and it will place the student in the position to make considerations about the company’s equilibriums and the business operations. 4.Communication skills. Based on the acquired knowledge, students can develop communication and social skills for business consulting. They will be able to make accounting evaluations, when he/she work at the company covering administrative positions. 5.Learning skills. The study of the discipline will enable the student to understand the business dynamics framing the analysis of the managerial moments in the unified and coordinated vision of business events.

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The course adopts a blended teaching approach that integrates asynchronous online lectures with synchronous and in-person sessions.
Asynchronous online activities are primarily devoted to the transfer of theoretical knowledge, providing students with key conceptual frameworks, models, and tools for understanding business economics.
Synchronous and face-to-face sessions are instead focused on the application and critical discussion of these concepts through case studies, simulations, and group work.

This course is a prerequisite for the course of Financial statements and financial statement analysis.

Students with physical disabilities, Learning Disabilities or Special Education Needs can request specific services and tools via the Staff Sviluppo e Coordinamento Carriere e Servizi alle Studentesse e agli Studenti, consulting the University webpage: https://www.uniupo.it/en/services/services-students-physical-or-learning-disabilities Students with disabilities, learning disabilities or special education needs, once they have contacted the University Staff, can refer to the tutor in charge of the course to define the examination modalities, concerning academic aspects.
Student performance will be assessed through a final written examination.

The final exam will consist of 5 open-ended question and 10 multiple-choice questions covering the main topics of the course. The multiple-choice section will test factual knowledge and conceptual understanding, while the open question will assess the student’s ability to integrate, interpret, and critically discuss the theoretical contents.

Student performance will be assessed through a final written examination and ongoing self-assessments.

The final exam will consist of 5 open-ended question and 10 multiple-choice questions covering the main topics of the course. The multiple-choice section will test factual knowledge and conceptual understanding, while the open question will assess the student’s ability to integrate, interpret, and critically discuss the theoretical contents.

The course is characterised by two topics: accounting and financial statements and business and management. During the different lessons the synergy between these two topics is clearly stressed. 1st part - Business, management and sustainability: - The enterprise as a system; - The environmental influences; - The concept of sustainability; - Organizational functions and structures; - Monitoring the performance of corporate activities; - Defining performance and sustainable governance; - The stakeholders. 2nd part – The system of typical management operations; - Operating income and working capital; - Economic equilibrium and profitability analysis; - Capital configurations; - Financial equilibrium.

By the end of the course, students will be able to:
1. Applying knowledge and understanding. The knowledge acquired during the course will allow the student to use the strategic, managerial and organizational skills and competences to be applied in the business realities. In particular, the student must acquire the technical-economic language of the company disciplines and be able to formulate the economic analysis of the company processes and to understand the critical elements that characterize the areas of activity carried out by the company.
2. Making judgments. The course will allow the student to develop an autonomy of judgment and will put the student in the conditions to express considerations regarding the company balances and management facts.
3. Communication skills. On the basis of the acquired knowledge, the student will be able to develop communication and relational skills for the business consulting activity and to perform evaluations of a strategic nature, in the job positions related to the relative function.
4. Learning skills. The study of the discipline will allow the student to understand the dynamics of the company framing the analysis of the single management moment in the unitary and coordinated vision of the business facts and the economic environment in which the company carries out its activity